Abstract:
This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-survey and questionnaire was applied for data collection. Results of the study revealed that auditors' decision makings do not depend on their age and gender and it is concluded that the quality of auditors' judgment and decision making depend on personal and professional qualifications of them.
Machine summary:
Auditors’ Gender and Age and Their Relationship to Judgments and Decisions (the Case of Iran) Receipt: 3, 3 , 2012 Acceptance: 5, 5 , 2012 Zohreh Hajiha Assistant Professor of Islamic Azad University, Department of Accounting, East Tehran Branch (Ghiamdasht) (Corresponding author) Z_hajiha@yahoo.
com Abstract This study aims at investigating the relationship between age and gender of auditors and their judgment and decision.
Results of the study revealed that auditors' decision makings do not depend on their age and gender and it is concluded that the quality of auditors' judgment and decision making depend on personal and professional qualifications of them.
In a study done in Iran entitled moral values in audit’s professional judgment, the results revealed that the auditor’s gender affects the quality of judgment and women judges better than men (Hasas Yeganeh and Maghsoodi, 2011).
Testing Hypotheses Results for Hypothesis 1: There is a positive and significant correlation between auditors’ age and their judgment and decision.
036 Number 100 100 100 100 100 Results for Hypothesis 2: There is a positive and significant correlation between auditors’ gender (male and female) and their judgment and decision.
6- Discussion, Conclusion and Suggestions In the present research we studied the relationship between the age and gender of auditors and judgment and decision.
Based on statistic tests, results show no correlation between age and gender of the auditors and judgment and decision.
2) Studying the relationship between age and experience of auditors with their judgments and decisions.